BAO1101 ACCOUNTING FOR DECISION MAKING 代写

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  • PART 2 – COMPANY RESEARCH / GRAPHS / INVESTOR INFORMATION    
     

    2.1  A brief description of each company

     
    Company name Coca Cola Amatil Ltd JB Hi Fi Ltd
     
     
     
     
    Products And Services Provided By The Company
    It is belongs to the beverage industry found in September1927.
    this firm is mainly operating the following business:  
    Ø  manufacture
    Ø  Distribution
    Ø  marketing of carbonated soft drinks
    Ø  mineral waters
    Ø  fruit juices
    Ø  coffee
    Ø  Other-alcohol-free beverages (source from: one source)
    It was Established in 1974, and primarily running items  electronic products in Australia.
     
    Ø  speakers,
    Ø  computers,
    Ø  Laptops
    Ø  DVD and CD players
    Ø  Video and digital cameras
    Ø  mobile phones
    Ø  Liquid-crystal display televisions
     
    Name Of Chief Executive Officer (CEO) [or Managing Director]
     
    Mr.Terry James Davis has been Chief Executive Officer, Group Managing Director and Executive Director from    November 2001 till now( source from :Reuters)  Mr.Terry Smart first worked for an JB Hi-Fi in July 2000 as Operations and Finance Director and was appointed CEO in May 2010 (annual report -P11)
     
     
    Salary or  Number of Shares held by Chief Executive Officer [or Managing Director]
     
    He is salary $2,343,383.0, but also have short term and long term compensation respectively $6,350,444.0 and $1,143,939.0 in the fascial year ending 31-12-2013. There the total compensation is $7956643.( source from :Reuters)
     
    He is salary $1,580,880.0, but also have bonus ,short term and long term compensation respectively,$1,160,088.0,$2,977,782.0and$25,000.0 in the fascial year ending 31-12-2013. There the total compensation is $3002782.0.(source from:Reuters)
    Profit / Loss after Tax rom 2012 Annual  Report  for the full financial year $300,598.5 (according to the appendix2, Coca-Cola Amatil Limited 2012 income statement as report ) $104,641,000( JB Hi-Fi Annual Report 2012, P47-income statement)
    Latest Dividend Paid – Dividend Per Share and Date Paid
     
     
     
     
     
    Size Of The Business By Total Assets $4315724.6 in fascial year ending 2012 (source from:balance sheet) $811149000(JB Hi-Fi Annual Report 2012, P-49-balance sheet )
    Number Of Employees It have number of 15666 employee. (source from: one source) it have number of 1582 employee. (source from: one source)
     
    Share Price – 52 week High And Low High:15.40
    Low:11.70
    High:21.69
    Low:9.03
     
     
     
     

     2.2 table and graph -- share price

     
    During the tracking period, 9 August to 6 September 2013
      Coca-Cola Amatil
     Limited
      JB Hi Fi Ltd  
    Date closing price(AUD)   closing price(AUD)  
    9-Aug-13 12.61   18.52  
    12-Aug-13 12.65 19.12
    13-Aug-13 12.73 18.96
    14-Aug-13 12.78 19.2
    15-Aug-13 12.8 18.85
    16-Aug-13 12.75 18.66
    19-Aug-13 12.71 18.6
    20-Aug-13 12.02 18.4
    21-Aug-13 12.36 18.5
    22-Aug-13 12.32 18.71
    23-Aug-13 12.14 18.92
    26-Aug-13 12.16 19.04
    27-Aug-13 12.28 19.03
    28-Aug-13 12 18.71
    29-Aug-13 12.21 18.8
    30-Aug-13 12.28 18.86
    2-Sept-13 12.4 19.18
    3-Sept-13 12.42 18.59
    4-Sept-13 12.2 18.98
    5-Sept-13 12.17 19.38
    6-Sept-13 12.17 19.51
     

    BAO1101 ACCOUNTING FOR DECISION MAKING 代写


    2.4 Calculate the Gain or Loss made on your portfolio during the tracking period

     
      Coca-Cola
    Amatil Limited
    JB Hi
    Fi Ltd
     
    Total
    Augest9,2013
    Number of Share x
    Price Per Share
     
    250 X$12.64=$3160.00
     
     
    350X$18.52=$6482.00
     
     
    $9642
    September 6,2013
    Number of Share x
    Price Per Share
     
     
    250X$12.17=$3042.50
     
     
    350X$19.51=$6828.50
     
     
     
       $$9871
     
     Capital Gain or Loss - $117.5 +$346.5
     
     +$229.00
     
    Total Gain or Loss on Portfolio    +$229.00
     
     
     

    2.5  recommendation on investment Portfolio

     

    PART 3 – IDENTIFICATION OF KEY FINANCIAL DATA AND RATIO ANALYSIS

     

    3.1 IDENTIFICATION OF KEY FINANCIAL DATA

     
      Coca-Cola
    Amatil Limited ($)
    JB Hi
    Fi Ltd($)
    Revenue / Sales 3,380,998.4 2,165,041.9
    Interest Expense 96,889.3 21,747.3
    EBIT    
    Net Profit Before Tax 424,078.5 109,974.6
    Net Profit After Tax 300,598.5 76,325.0
         
    Current Assets 1,881,853.7 342,820.7
    Total Assets 4,315,724.6 512,908.7
    Current Liabilities 1,123,038.6 269,060.8
    Total Liabilities 2,984,539.9 364,903.1
    Total Equity 1,331,184.7 148,005.7
     
     
     
     

    3.2  RATIO ANALYSIS

     
     

    3.2.1 Profitability RATIO

     
      Coca-Cola
    Amatil Limited
      JB Hi
    Fi Ltd
     
    RETUREN ON TOTAL ASSET
               NPAT
         TOTAL ASSET
        300,598.5
    4,315,724.6
     
     
     
    =0.069
     
    Therefore :6.9%
     
    76,325.0
    512,908.7
     
     
    =0.15
    Therefore:15%
    Profit margin
          NPAT
          SALES
     
    300,598.5
    3,380,998.4
     
    =0.089
    Therefore :8.9%
     
    76,325.0
    2,165,041.9
     
     
    =0.035
    Therefore: 3.5%
    RETURN ON equity
            NPAT
           EQUITY
     
    300,598.5
    1,331,184.7
     
     
    =0.23
    Therefor :23%
     
     
    76,325.0
    148,005.7
     
     
    =0.52
    Therefore:52%
     
     

    3.2.2 Stability ratio

     
      Coca-Cola
    Amatil Limited
      JB Hi
    Fi Ltd
     
    DEBT RARIO
       TOTAL LIABILITY
        TOTAL ASSET
     
    2,984,539.9
    4,315,724.6
     
    =0.69
    Therefore:69%
     
    364,903.1
    512,908.7
     
    =0.71
    Therefore: 71%
     
    EQUITY RATIO
    TOTAL EQUITY
    TOTAL ASSET
     
    1,331,184.7
    4,315,724.6
     
    =0.31
    Therefore:31%
     
    148,005.7
    512,908.7
     
    =0.29
    Therefore:29%
    INTEREST COVERAGE
             EBIT
     INTERSET EXPENSES
     
         EBIT
    96,889.3
     
     
     
     
       EBIT
    21,747.3
     
     

    3.2.3  Liquidity ratio

     
     
     
      Coca-Cola
    Amatil Limited
      JB Hi
    Fi Ltd
     
    CURRENT RATIO
     CURENT  ASSET
    CURRENTLIABILITY
    1,881,853.7
    1,123,038.6
     
    =1.68
    269,060.8
    364,903.1
     
    =0.74
     
    QUICK ASSET RATIO
    CURRENTASSET-INVENTORY
    CURENT LIABILITY
     
    1,881,853.7-228,434.2
    1,123,038.6
     
     
    =1.47
     
    269,060.8-
    259,098.9
    364,903.1
     
     
    =0.027
     

    Conclusion


    Reference
     
    Coca-Cola Amatil Limited (CCA), summary information,
    http://globalbb.onesource.com/web/Reports/ReportMain.aspx?KeyID=42419126&Process=CP&FtrID=UNIFIEDSUMMARY
     
    Coca-Cola Amatil Limited, annual report , at 30 December,2012,
    http://globalbb.onesource.com/Web/Reports/AnnualReport.aspx?ReportID=GRC_9950648604&process=CP&file=file.pdf
     
     
    Coca-Cola Amatil Limited (CCA),CEO biography,
    http://globalbb.onesource.com/web/reports/executiveprofilereport.aspx?KeyID=42419126&DedupID=9&Process=CP
     
    Coca-Cola Amatil Limited (CCA)
    http://globalbb.onesource.com/web/Reports/ReportMain.aspx?KeyID=42419126&Process=CP&Report=ANNUALBS_ASREPPublished by OneSource Information Services
     
    Coca-Cola Amatil Limited ,history pice,
    http://markets.theage.com.au/apps/qt/quote.ac;jsessionid=48D905595351AA5908C4399101702FBB?code=CCL&securityType=0&descContains=0&section=summary&sortBy=0&submit=Search
     
     
    JB Hi Fi Ltd,summary information
    http://globalbb.onesource.com/web/Reports/ReportMain.aspx?KeyID=L46347245&Process=CP&FtrID=UNIFIEDSUMMARY
     
    JB Hi Fi Ltd, annual report , at 30 June,2012,
    http://globalbb.onesource.com/Web/Reports/AnnualReport.aspx?ReportID=GRC_9942119434&process=CP&file=file.pdf
     
    JB Hi Fi Ltd, compensation Profile at 30June, 2013 fiscal year,
    http://globalbb.onesource.com/web/reports/executiveprofilereport.aspx?KeyID=46347245&DedupID=3&Process=CP
     
    JB Hi Fi Ltd,history pice
    http://markets.theage.com.au/apps/qt/quote.ac?section=pricehist&sy=age&code=JBH#tabs
     
     
     
     
     
     
     
    Australia Stock Exchange: history pice
    http://markets.theage.com.au/apps/mkt/indexHistory.ac?idx=XAO